In 2021, opening inventory has 15,000 products, and the company produces 45,000 products and then sell 50,000 products. In 2020, the company produces 60,000 products. Fixed cost is 90,000,000 per year and based on products that were produced. Variable cost per year is 10% of the revenue. FIFO method is used for inventory.

Statement income

Revenue 350,000

COGS 210,000

Gross Profit 140,000

Selling and administrative expenses 100,000

Net income 40,000

The CEO disagrees with the results and thinks that this year's results may be higher than reported figures. What plan do you have to satisfy the CEO?